|Property Tax Law||
Civil Law - 9. semester
Commercial Law - 9. semester
Constitutional-Administrative - 9. semester
Criminal Law - 9. semester
International Law - 9. semester
The European Union Law - 9. semester
|Lecturer in charge||Consultations||Location|
|prof. dr. sc. Nikola Mijatović||
Thurdsay 12 - 13:30
|Ćirilometodska 4, room Ćirilometodska 4, soba 7|
|Nikola Mijatović; Oporezivanje imovine s posebnim osvrtom na oporezivanje nasljedstva i darova; Pravni fakultet: Zagreb (2004), str. (object Object)|
Getting to know the system of public income in modern states
General types of public income in modern states
II. Property and property taxation
Taxation of property and the constitutional right of ownership. What property comprises. Basic principles of property taxation. Types of property taxation. Justification of property taxation. Problems in taxing property and levying tax. Fiscal role of property taxation. Comparative analysis. The Croatian taxation system.
III. Taxing inheritance and gifts
The legal nature of inheritance and gifts. Basic principles of inheritance and gift taxation. Justification of inheritance taxation. Types of inheritance and gift taxation. Fiscal role. European law and inheritance and gift taxation. Comparative legal systems.
IV. The Croatian system of gift and inheritance taxation
Taxing inherited and donated real estate. Taxing other forms of inherited and donated property. Critical approach to the existing system of inheritance and gift taxation.
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